https://www.taxtmi.com/caselaws?id=344341 Imported polyester blankets were assessed to countervailing duty under section 3(1) of the Central Excise Tariff Act, 1975, and the dispute concerned entitlement to exemption under Notification No. 30/2004-CE despite the condition that input credit had not been availed under the Cenvat Credit Rules, 2004. The Tribunal applied its earlier decision in the same matter and the Supreme Court's settled position on the scope of the exemption for imports, holding that later substitutions made by Notification No. 34/2015-CE and Notification No. 37/2015-CE operated prospectively only. The denial of CVD exemption was therefore unsustainable and the appeals were allowed with consequential relief. en-us Tue, 11 Apr 2017 00:00:00 +0530 Wed, 14 Jun 2017 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344341 Imported polyester blankets were assessed to countervailing duty under section 3(1) of the Central Excise Tariff Act, 1975, and the dispute concerned entitlement to exemption under Notification No. 30/2004-CE despite the condition that input credit had not been availed under the Cenvat Credit Rules, 2004. The Tribunal applied its earlier decision in the same matter and the Supreme Court's settled position on the scope of the exemption for imports, holding that later substitutions made by Notification No. 34/2015-CE and Notification No. 37/2015-CE operated prospectively only. The denial of CVD exemption was therefore unsustainable and the appeals were allowed with consequential relief. Case-Laws Customs Tue, 11 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344341